^ 

^%.  ^%. 


IMAGE  EVALUATION 
TEST  TARGET  (MT-3) 


1.0 


I.I 


I^|2j8    |2.5 
■tt  U£    |2.2 

WUU 


|125   lu 

||l.6 

^ 

6"     — 

► 

Photographic 

Sciences 

Corporation 


23  WEST  MAIN  STREET 

WEBSTER,  N.Y.  14580 

(716)  872-4503 


CIHM/ICMH 

Microfiche 

Series. 


CIHIVI/ICMH 
Collection  de 
microfiches. 


Canadian  Institute  for  Historical  Microreproductions  /  Institut  Canadian  de  microreproductions  historiques 


Tachnical  and  Bibliographic  Notas/Notas  tachniquaa  at  bibliographiquaa 


Tna  Instituta  has  anamptad  to  obtain  tha  baat 
originai  copy  avaiiabia  for  filming.  Faaturas  of  this 
copy  which  may  ba  bibliographically  uniqua, 
which  may  altar  any  of  tha  imagas  in  tha 
raproduction.  or  which  may  significantly  changa 
tha  usual  mathod  of  filming,  ara  chackad  balow. 


□    Coiourad  covars/ 
Couvartura  da  coulaur 


n~~l    Covars  damagad/ 


D 


D 


n 


D 


D 


Couvartura  andommag^a 


Covars  rastorad  and/or  laminatad/ 
Couvartura  rastaurAa  at/ou  pallicuite 


□    Covar  titia  miasing/ 
La  titra  da  couvartura  manqua 

r~n    Coiourad  mapa/ 


Cartas  gtegraphiquas  an  coulaur 


Coiourad  ink  (i.a.  othar  than  blua  or  black)/ 
Encra  da  coulaur  (i.a.  autra  qua  blaua  ou  noira) 


□   Coiourad  piatas  and/or  illustrations/ 
Planchas  at/ou  illustrations  an  coulaur 


Bound  with  othar  matarial/ 
Ralii  avac  d'autras  documants 


-AT^: 


Tight  binding  may  ccusa  shadows  or  distortion 
along  intarior  margin/ 

La  re  liura  sarrie  paut  causar  da  I'ombra  ou  da  la 
distoraion  la  long  da  la  marga  intAriaura 

Blank  laavas  added  during  restoration  may 
appear  within  the  text.  Whenever  possible,  thesa 
have  been  omitted  from  filming/ 
II  sa  paut  qua  ca^ainas  pages  blanches  ajouttes 
lors  d'une  restauration  apparaissant  dans  la  taxta, 
mais.  lorsque  cala  Atait  possibia,  cas  pagas  n'ont 
pas  AtA  filmAas. 

Additional  comments:/ 
Commentaires  supplAmentaires: 


L'Institut  a  microfilm*  la  meilleur  exemplaire 
qu'il  lui  a  M  possible  de  se  procurer.  Les  details 
da  cat  exemplaire  qui  sont  peut-Atre  uniquss  du 
point  de  vue  bibliographique.  qui  peuvent  modifier 
une  image  reproduite,  ou  qui  peuvent  exiger  une 
modification  dans  la  mAthoda  normala  de  filmaga 
sont  indiquis  ci-dessous. 


I      I   Coloured  pages/ 


D 


This  item  is  filmed  at  the  reduction  ratio  checked  below/ 

Ce  document  est  film*  au  taux  de  rMuction  indiqui  ci-dessous. 


Pagas  da  coulaur 

Pagas  damagad/ 
Pagas  andommagAas 

Pagas  restored  and/oi 

Pagas  rastaurtes  at/ou  paliicui^as 

Pagas  discoloured,  stained  or  foxei 
Pages  dAcolortes,  tachetAes  ou  piquies 

Pagas  detached/ 
Pagas  d^tac  hies 

Showthrough/ 
Transparence 

Quality  of  prir 

Quality  inigala  de  I'impression 

Includes  supplamentary  materii 
Comprend  du  material  suppi^mentaira 

Only  edition  avaiiabia/ 
Saula  Mition  disponible 


Fyl  Pagas  damagad/ 

I — I  Pagas  restored  and/or  laminated/  -^' 

FTI  Pagas  discoloured,  stained  or  foxed/ 

I      I  Pagas  detached/ 

rri  Showthrough/ 

I      I  Quality  of  print  varies/ 

r~1  Includes  supplamentary  material/ 

nn  Only  edition  avaiiabia/ 


Pagas  wholly  or  partially  obscured  by  errata 
slips,  tissues,  etc..  have  been  refilmed  to 
ensure  the  best  possible  image/ 
Les  pages  totalement  ou  partiallement 
obscurcies  par  un  feuillet  d'errata,  une  pelure, 
etc.,  ont  M  filmies  A  nouveau  de  fapon  A 
obtanir  la  meilleure  image  possible. 


:'«: 


10X 

14X 

18X 

22X 

2SX 

aox 

y 

12X 

' 

16X 

20X 

24X 

28X 

32X 

Th«  copy  fllmvd  h«r«  hat  b««n  rtproduead  thanks 
to  th«  ganaroaity  of: 

Nmv  Brunvwick  MuMum 
Saint  John 


L'axamplaira  fllm4  fut  raproduit  grica  i  la 
g4nAroait*  da: 

Naw  Brunswick  MuNum 
Saint  Jolin 


Tha  Imagaa  appaaring  hara  ara  tha  baat  quality 
poaaibia  oonaidaring  tha  condition  and  lagibility 
of  tha  original  copy  and  in  kaaping  with  tha 
filming  contract  apacificationa. 


Laa  imagaa  suivantaa  ont  4t*  raproduitaa  avac  la 
plua  grand  soin.  compta  tanu  da  la  condition  at 
da  la  nattatA  da  l'axamplaira  film*,  at  an 
conf  ormiti  avac  laa  conditiona  du  contrat  da 
flimaga. 


Original  eopiaa  In  printad  papar  covara  •/•  fllmad 
baginning  with  tha  front  covar  and  anding  on 
tha  last  paga  with  a  printad  or  liluatratad  impraa- 
sion,  or  tha  back  covar  whan  appropriata.  All 
othar  original  coplaa  ara  fllmad  baginning  on  tha 
first  paga  with  a  printad  or  liluatratad  Impraa- 
sion,  and  anding  on  tha  laat  paga  with  a  printad 
or  liluatratad  Impraaaion. 


Laa  axamplairaa  orlginaux  dont  la  couvartura  an 
papiar  aat  ImprimAa  sont  filmAs  an  commandant 
par  la  pramlar  plat  at  an  tarminant  soit  par  la 
darnlAra  paga  qui  comporta  una  amprainta 
d'impraaaion  ou  d'iiluatration,  soit  par  ia  aacond 
plat,  salon  la  eaa.  Tous  laa'autraa  axamplairaa 
orlginaux  sont  fllmAs  an  commandant  par  la 
pramlAra  paga  qui  comporta  una  amprainta 
d'impraaaion  ou  d'illustration  at  an  tarminant  par 
la  damMra  paga  qui  comporta  una  talla 
amprainta. 


Tha  laat  racordad  frama  on  aach  microflcha 
shall  contain  tha  symbol  — ^^  (moaning  "CON- 
TINUED"), or  tha  symbol  ▼  (moaning  "END"), 
whichavar  applias. 


Un  daa  symbolaa  auivants  apparattra  sur  ia 
damlAra  imaga  da  chaqua  microflcha,  salon  la 
caa:  la  symboia  — »-  signlfia  "A  SUIVRE",  la 
symbols  ▼  signlfia  "FIN". 


Maps,  plataa,  charts,  ate.,  may  ba  fllmad  at 
diffarent  raduction  ratioa.  Thoaa  too  larga  to  ba 
antiraly  included  in  ona  axpoaura  ara  fllmad 
baginning  in  tha  uppar  laft  hand  comar,  laft  to 
right  and  top  to  bottom,  aa  many  framaa  aa 
raquirad.  Tha  following  diagrama  lliustrata  tha 
mathod: 


l.aa  cartaa,  pianchaa,  tablaaux,  ate,  pauvant  ttra- 
filmte  i  daa  taux  da  rMuctlon  diffirants. 
Loraqua  la  document  ast  trop  grand  pour  Atra 
raproduit  an  un  saui  ciichA,  11  aat  film*  i  partir 
da  i'angia  sup4rlaur  gaucha,  da  gaucha  i  droita, 
at  da  haut  an  baa,  an  pranant  la  nombra 
d'imagas  n^cassaira.  Las  dlagramm^'  suivants 
liiuatrant  la  mAthoda. 


1 

2 

3 

1  2  3 

4  5  6 


C.'ifi-  V 


1 


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W^  kPSL^RE 


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TO  MEET  THE 


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ip*(;»^o 

'):?&. 


this  system  the  principle  of  the  Double  Entry  is  sustained  only  so  far  as  is  re- 

ite  to  give  a  correct  Stock  Account,  so  vastly  important  to  every  man  in  business; 

tWeibrms  are  similar  to  the  common  Single  Entry,   there  being  only   three  books 

\  use4 — Cash  Book,  Day  Book  and  Ledger ;  nor  is  it  necessary  to  purchase  new  books 


N.^ 


N 


I 

J 


\ 


der  to  adopt  this  system,  which  enables  a  Merchant,  Mechanic,  or  Manufactuiv 
ascertain  the  state  of  his  Stock  Account,  his  Nett  Profits,  &;C.,  as  correctly  aa 
uld  by  an  entire  Double  Entry  System.  It  has  been  introduced  extensively  ii|^ 
oioj^cticut,  Massachusetts,  New  Hampshire  and  Maine.  The  author  refers  w^|~ 
pejrmt  confidence  to  the  large  number  of  persons,  in  every  description  of  busi] 
\^^^|ikave  adopted  this  work,  and  recommended  it  in  the  most  unequivocal  ternii^- 

Goods^  Fancy  Goods,  Hardware,  Earthernware,  Corn,  Flour,  Props^'*  ^^ 

r  DeaJ^K  Grocers  aM  Ship  Chandlers,  Clothiers   and  MercMinl  Tailors, 

rs.  Boot  and  Shoe  Makers,  Cabinet  Makers  and  Upholster^^:  j^rugg^ts  and 

caries,   Auctioneers,   Watch  Makers  and  Jewelers,   Cjarj^^ge  Makers  and 

^rights.  Steam  Engine   Makers,   Machinists   and   StoNWr* Pounders,    Black, 

Mf^,  Copper  Smiths,  Book  and  Job  Printers,  BooysiiAders,   i^oksellers  and 

4ir||  Hat  $nd-Cil]l  Manufacturers,  Saddlers,  Sa^Jiilw-tfee  and  Htirness  Mak- 

^%  ftud  Trun^  leakers.  Sash,   Blind  and  ^ooden   Ware  Manufacturers, 

d  House  Carpenter^,  House  and  Sign-Taint'ers,  Carvers   and   Gilders, 

Chftir  Blidl^filii^  Turnepst  MlU'blgi  and  Ston«^€kitters,  Piano  Forte,  Musicial  and 

Umbrella  and  Brush  Makers,  Paper  and  Paper  Hangmg  manufacturersTW^p"  and 

Candl^  makers,  Coopers,  Hotel  and  Livery  Stable  keepers,  &c.,  &c.     Indeedlliere 

is  scarcely  a  branch  of  business  that  has  not  been  glad  to  adopt  it. 

«,, .  1   .         i„„i_  .!__.   -..:*! j^i  ^^4.   u  —  L_  X — ^x ._  -fown  oer- 


ArchI 


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rmTi  ra  Ben  ««i  JVifrnv  rrs  jRiTTLi  n  «  (isi4ji*>iiiiJi  • 


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-</  y.,.  -., 


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Kj.\x\,\^i.Oi   X  laii 

ra.   Phin  nnii, 
r  Hansr^nff  ma 


aiiu    x'  ui  tCi    jvi  usii^iai   cniu 


Umbrella  and  Brush  Makers,  Paper  and  Paper  Hanging  manufacturersT^^^"  and 
Candl^  makers,  Coopers,  Hotel  and  Livery  Stable  keepers,  &C.,  &c.  Indeeatl|er« 
is  scarcely  a  branch  of  business  that  has  not  been  glad  to  adopt  it. 
^.s/This  work  is  so  very  simple  that,  with  a  model  set,  it  can  be  taught  to  grown  per- 
sons in  an  hour,  and  youth  in  a  few  hours.  (Large  classes  have  been  taught  com-  ; 
posed  of  grown  persons  and  youth.  In  many  cases,  persons  who  have  kept  their 
books  by  Double  Eritry  have  abandoned  it,  and  adopted  this,  ^thereby  saving  a  great 
deal  of  time  and  labor.)  The  advantages  of  this  work  to  the  dealer  are  as  follows ;  - 
,:  ist — A  correct  Stock  Account,  so  highly  important  in  every  businisss,  particularly 
in  Partnerships  and  in  case  of  loss  by  fire.  -,  >      >>'  Vi 

2 — Its  extreme  simplicity,  rendering  it  easily  adopted. 

3 — Its  great  saving  of  time  and  labor,  ^ven  over  the  majority  of  cases  of  Single 

Entry.  ,  >  v^^v-^^  ■^/\*'>  ,.%.,.;:.. ..«j^p -*jU  i-^  •  ...[=' ■.-^-.  •  ;r  p,:  .r^, .*-!?>  ^..<.  r»rr  A-     '-m^  , 

j^  4— Its  cheapness,  not  requiring  a  new  aet^of  books, — the  only  expense  ^being  the 

model  work,  with  Instructions.^-^^y;?,.^^. ,„,,,,,  ^.  ^j ,  ,,.     ;?|  .,?.  ^^v   ^^^    ,    jP' 


\       Mr.  Hoyt's  Room  is  in 


tk>-^ 


From  the  Bridgeport  Republican  Standard.  )  account  of  its  simplicity  and  its  great  savin];  of  labor. 


r.t»v-;i  *■<»■;►*« 


The  principle 


thor-r  ^  Double  Entry  is  sustained  in  it  without  the  necessity  of  keeping  a 
^     *      J    1         .  '  •■*      u  u-u'*  J  ...  ..o—„»«„i  c^^^Vown*!' •n**  the  system  isso  far  relieved  of  the  intrica'cies  which  are 

accountant  and  elegant  writer  has  exhibited  to  usseveralspec-^^^^^^^^^^^^j^^^  ^j^^B^^  keeping,  that 
i.  of  his  Book  Keeprng,  which  he  has  offered  for  safe.  ^^^^       •„  ^,jj  ^^„  ^^^^j,    i^„„  j    *-  ^    ^ 

r,  H.'s  system  ofSingle  Lntry  Book  Keeping  combines  advanta-  |„^  A  .  „.,kA^  «5»k  «„/««„  i,n«ir=    -«,i  .- 


"Book  Keeping.— Mr.  Hoyt,  well  known  to  our  citizens  as  ai 

ough  1 

ftnent 

Mr,  H.'s  system  of  Single  Kntry  Book  Keeping  c"™"'"^' .•^"'•iMr.  ft.'s  method  with  our'own  books,  and  recommenrot'herV  to'"Jo 
ges  for  the  retailer  and  mechanic  not  met  with  in  any  other  system.Jy^g^j^^  „  » 


an  intelligent  child  tour- 
have  determined  to  adopt 


A  correct  Stock,  Cash,  Bank  and  Expense  account  are  kept,  and  the 
exact  prdita  vcysjl^x  f{9m  the  business  ilcertaiived,  which  cannot  be 
the  case  when  bboks  ate  kept  in  the  oQ  way.  \  i>lr.  H.  bai,^y  a  fety 
simple  plan,  succeeded  in  doing  awAV  with  the  use  of  the  journal,  and 
yet  retained  all  the  practical  good  which  arises  from  the  use  of  one.— 
As  one  of  dur  intelligent  merchants  remarked,  'the  gretit  merits  of  tljis 
work  is  its  simplicity  and  ready  adaptation  to  every  business.'" 


(^^\  "yf,    n  From  the  Hudson  Republican  Whig.    Ci  IfiHi  J 

"Let  all  oar  young  men  get  a  knowledge  of  one  of  Mr.  Hoyt's  sysp; 
temaof  Bonk  Keeping,  (tor.he  has  several).   Mr.  H.  is  a  practical  man,' 
with  over  ten  years  experience.    A  few  day^,  nay,  even  hours,under; 
such  a  clear  headed  man  is  worth  weeks  under  mere  theorists.      Hit 
new  systeni  for  the  Retailers  and  Mechanics  meets  the  approbjatioirt)! 
all  who  have  had  the  good  sense  to  adopt  it."  *  '-^  i^4i^«„r    ■  ' 


From  the  Providence  (R.  I.)  Daily  Journal.        t 
_   <We  have  already  had  occasion  to  allude  in  high  terms  to  Mr.  Hoyt's 
new  method  of  BoiSk  Keeping.     He  has  iDtraOuted  his  system  uto 
some  of  our  most  respectable  counting  rooms."  .      . 


n'J 


From  the  Newburyport  Watchtower.  /    < 

"Mr.  H.  is  an  accomplished  accountant  and  elegant  writer.  His  tiyw- 
tem,  as  explained  to  us,  is  brief,  comprehensive  and  complete,  and  of 
his  tact  in  conveying  his  instructions  we  can  speak  ft-ora  penonal 

knowledge."  

From  the  Newport  Rhode  Islander. 
"Mr.  H.'s  reputation,  while  a  teacher  in  Providence,  had  already 
preceded  him  by  the  popularity  of  his  .new  method  of  Book  Keeping. 
His  plan  of  instruction  is  to  present  each  pupil  with  a  model  set  of 
:books]r  beautifully  written  and  prepared  by  himself.  He  thus  greatly 
faeilltates  the  pupil's  rapid  progress,  seldom  requiring  -more  than  an 
v.i,.  .      , ..    »i     ^.  ^         rn    1  1^  .   ,  >hour  to  each — the  pupils  retaining  the  model  s(t  for  a  reference.    The 

"1  have  examined  Mr.  Hoyt's  new  system  of  Book  Keeping,  andad,jr-eat  value  of  this  work  is  the  facUity'it  affords  in  keeping  a  correct 
mire  the  simplicity  of  the  plan,  »pd  the  mercantile  neatness  of.  ^e^tock  Account,  without  in  any  way  increasinglhe  quantum  of  writinr 
work.    Mr.  H.  is  a  thorough  utilitarian  in  his  views  and  practice,  and Lgually  required  in  the  common  Single  Entry!  The  details  of  the  work 


m 


From  the  Cashier  of  the  Farmer's  Bank,  Hudson. 


N*' 


from  his  long  experience  in  business,  and  thorough  acquaintance  with; 
Book  Keeping  and  merchant's  accounts,  in  their  every  departm<|Bt, 
he  it  eminently  qualified  for  his  professional  duties.    1  cordially  rec 
ommend  the  work." 

Uijrffe  From  the  Norwich  Courier,  Connecticut 

"Unasked  advice,  we  are  aware,  is  not  always  the  most  acceptable; 
•till  we  venture  so  far  as  to  counsel  all  who  feel,  or  ought  to  feel,  an  in 
terest  in  Book  Keeping,  to  call  upon  Mr.  H.  If  his  system  really 
possesses  the  advantages  claimed,  (and  that  it  does  we  see  no  reason  to 
doubt),  then  it  is  certainly  well  worth  the  while  not  only  of  ourynuig 
merchants,  clerks,  mechanics  and  apprentices,  but  of  business  men  ol 
all  ages  and  classes  to  attend  to  it." 

From  the  Norwich  Aurora. 
"Mr.  H's  system  of  Book  Keeping  commends  itself  to  the  publj^ou 


combine  many  little  points  essential  to  a  neat  and  correct  acconatant." 


'ook-keei 


:"« 


From  the  Portland  Daily  Arerus,  Dec,  11,  ^ 
We,  the  undersigned,  profess  to  be  acquainted  wiw 
by  Double  and  Single  Entry,  and  we  have  purchased  of  Mr.  S.  Hovt 
his  model  of  Book-keeping,  with  his  instructions  on  the  subject.  We 
freely  recommend  the  same  for  the  various  kinds  of  business  for  which 
he  says  it  is  adapted,  as  it  provides  for  9,  Stock  Account  without  the 
necessity  of  an  extra  book  for  journalizing.  Much  of  the  difficulties 
which  frequently  occur  in  business,  would  be  prevented,  if  leaders 
and  Mechanics  would  keep  a  Stock  Account,  as  well  as  an  account  of 
what  is  owed  to  them.  Mr.  Hoyt'ssystem  is  easily  acquired,  and  ree- 
ommends  itself  by  its  practical  nature. 

bLIVER  GERRI8H,  Pres.  Mec.  Asi. 

ROBINSON  &  LOWELL,  Dry  Goods  Dealers 

D.  &  A.  L.  FOX.  Grocers. 


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MR.  HOYT  respectfully  annotinces  that  he  has  opened  a  preparatory  Counting- 
room  for  the  purpose  of  qualifying  young  persons  for  situations  in  Counting  Houses*  ^ 


iU 


pOiey  will  be  taught  a  bold     ^,  . ,  „      > »    m  -.  — ■    ,  i;»!  ? .    i    ; 

BUSINESS  HAND  W1UTINC,  KIERGHANTS  ACCOUNTS,  «"^ 

Jwil"  b!;r  .  «  inchiding  Commercial  Arithmetic  ...ril^  ^j  l| 

iyyisti !  or  short  methods  of  calculation  used  by  skilfiil  m^h^ts,'     „..lLi!, 

Averages,  Exchanges  ForeipTand  Bomestic,  Insurance  and 

The    DUDJl  wil 


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r 


or  short  methods  of  caloTulation  used  by  skilftil  merchants^ 

Averages,  Exchanges  TomffwA  Domestic,  Insurance  and 

The  pupil  will,  under  the  constant  supervision  of  the  teacher,  open, 
londuct,  balance  and  close  an  entire  Set  of  Books  by  Double  Entry,  which, 
[f  they  be  neatly  ktspt,  will  prove  the  best  recommendation  that  he  can  pre- 
sent to  any  employer.  The  course  will  be  very  thorough,  exhibiting  the 
transactions  of  a  large    .j  ^'■■.xnt-(ia..m  viiUiA  a-  .uwoa^iA  sboM  '^^->  ; 

IMPORTING,  SHIPPING  AND  COMMISSION  BUSINESS,  FOREIGN 


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And  as  far  as  is  practicable,  all  the  minutia  of  a  COUNTING-ROOM; 
the  object  steadily  kept  in  view,  being  to  familiarize  the  pupil  to  his  future 
duties,  and  enable  him  to  fill  a  situation  with  credit. 


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Each  pupil  will  (if  he  deserves  it)  bejentitled  to  a  certificate  of  his  quali- 
fications. ^  "•'  -"■  '-.  ■    ^-'^    'i  .-' /t   ..- 

Mr.  H.  has  a  great  many  of  his  pupils  dispersed  throughout  the  Union, 
especially  in  Rhode  Island,  Boston,  New  York,  New  Orleans,  and 
the  manufacturing  districts  of  TSew 'EvGLAT^D,  .    ,    ,  , 

'  Mr.  H.  has  been  for.ten  years  engaged  in  some  of  the  most  extenuv€^JS!er^ 
eign  opdliOgmegtic  Commercial  Houte?  in  Canada-^for  nearly  twelve  years 
^  teacher  in  this  country,  during  which  period  he  has  been  in  the  habit  of  I 
opening,  balancing,  and  closing  books,  ^adjusting  accounts,  and  without  ex-  * 
aggeration,  has  inspected  probably  more  than  5()(>  different  sets  of  Books,  of 
every  description  of  business — he  has  consequently  obtained  a  professional 
experience  that  rarely  falls  to  the  lot  of  an  individual. 

Gentlemen  desirous  of  studying  with  jMEr.  H.  are  requested  to  apply  im-| 
mediately.         \ .  •■u^.i^r -i^-^  ^         .;r'-.-     *     --     -:.  -^.v.  .-''.■■.- •■■ 

Classes  ready  formed  will  be  treated  iirith  on  liberal  terms. 
Book-keeping,  or  any  of  the  above  brfinches,  taught  separately. 


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